Neutral Citation No. (2026:JHHC:22375-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.5367 of 2026 ----- M/s. LNV TECHNOLOGY PRIVATE LIMITED, 4th Floor, A, Shiv Complex, Dhangi More, Basant Vihar, P.O. & P.S. Dhanbad, Dhanbad-828127 (Jharkhand), through its Authorized Signatory, Shri Ujwal Kumar Dutta, Son of Late Shri Kartik Chandra Dutta, resident of near Kali Mandir, Bandarchua, Patharkua, P.O. & P.S. Nirsha, Town & District Dhanbad-828204 (Jharkhand). .......... Petitioner. -Versus- 1. The Principal Commissioner, Central Goods & Services Tax & Central Excise, Central Revenue Building, 5A, Main Road, Ranchi-834001 (Jharkhand). 2. The Joint Commissioner, Central Goods & Services Tax & Central Excise, Central Revenue Building, 5A, Main Road, Ranchi-834001 (Jharkhand). 3. The Additional Commissioner, CGST & CX, Audit Circle, Central Revenue Building, 5A, Main Road, Ranchi-834001 (Jharkhand). 4. The Superintendent (Group-08), Central Goods & Services Tax & Central Excise (Audit Circle), 9th Floor, Ozone Centre, Ashok Nagar, Dhanbad-828106 (Jharkhand). 5. The Superintendent (Tech.), Central Goods & Services Tax & Central Excise (Audit Circle), Grand Emerald Building, Ashok Nagar, Kadru-Argora Road, Ranchi-834002 (Jharkhand). .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. N. K. Pasari, Advocate For the Respondents: Mr. Amit Kumar, Advocate ----- Order No.02 Date: 29.07.2026 1. Mr. N. K. Pasari, learned counsel for the petitioner, on instructions, seeks leave to withdraw this petition with liberty to resort to alternate statutory remedies after seeking condonation of delay. 2. Leave is granted with liberty as prayed for. 3. All contentions of all parties are left open. 4. Mr. Pasari further states that the appeal will now be filed within two weeks from today and the pre-deposit is already made. Neutral Citation No. (2026:JHHC:22375-DB) 5. If the appeal is indeed filed within two weeks from today after complying with all requisite formalities, then, the appellate authority will dispose of the appeal on merits without adverting to issue of limitation. This is because this petition was instituted by the petitioner within the limitation period prescribed for instituting an appeal, possibly on legal advice that this would be a better remedy, and the petitioner was bona fide pursuing the matter before this Court. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) 29th July, 2026 Sanjay/Rohit Uploaded on 30.07.2026